Tax Reform in Japan: The Case of Personal Taxes
AbstractIn this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal taxes in Japan. We find that the structure of Japan's current consumption and income taxes is problematic from the viewpoints of both efficiency and equity and propose a reform package that improves both the efficiency and equity of Japan's personal taxes and, at the same time, achieves fiscal reconstruction.
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Bibliographic InfoPaper provided by Institute of Social and Economic Research, Osaka University in its series ISER Discussion Paper with number 0660.
Date of creation: Jun 2006
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- Tatsuo Hatta, 2004.
"A Theory of Commodity Tax Reform under Revenue Constraint,"
The Japanese Economic Review,
Japanese Economic Association, vol. 55(1), pages 1-16.
- Tatsuo Hatta, 2004. "A Theory of Commodity Tax Reform under Revenue Constraint," CIRJE F-Series CIRJE-F-269, CIRJE, Faculty of Economics, University of Tokyo.
- Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
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